Railway Accounts Department Examinations

Saturday, May 26, 2018

Question papers - Book Keeping


Important Differences between questions
in Advanced Book keeping paper of Appendix 3 Exam

Note:
A very commendable effort by Shri Satbir Singh, Bhopal in compiling the Distinguished questions in Advanced Book Keeping paper. 

4 times Asked
1.      Equity shares and preference shares-1989, 1994, 1995, 1996
2.      Provision and reserves -1984, 1987, 1988, 1995
3 times asked
1.      Bill of exchange and promissory note-1986, 1991, 1997
2.      Consignment and sale-1987, 1989, 1997
3.      Fixed assets and current assets-1994, 1996, 2004
4.      Shares and debentures-1997, 2000, 2006
2 times asked
1.      Amalgamation and absorption-1986, 1988
2.      Bad debts and doubtful debts-1983, 2004
3.      Capital and revenue expenditure-1991, 2000
4.      Debentures and preference shares-1983, 1987
5.      Joint venture and partnership-2001, 2004
6.      Fixed and floation assets-1991, 1997
7.      Memorandum of association and articles of association-2001, 2006
8.      Good will and royalty-1986, 1989
9.      Ledger and journal-1995,  2016
10.  Renewal of bill and retiring a bill-1996, 2001
11.  Straight line method and diminishing balance method of providing depreciation-2000, 2006
12.  Trade discount and cash discount-1988, 1997
13.  Wasting and fictitious assets-1987, 1989
1 time asked


1.      Accrual and cash basis of accounting-1988
2.      Bonus shares and right shares-1984
3.      Business entity concept and going concern concept-1996
4.      Capital expenditure and capitalized expenditure-1984
5.      Capital receipts and revenue receipts-1988
6.      Carriage inward and carriage outwards-2004
7.      Cash credit and over draft-1986
8.      Consignment account and joint venture accounts.-1983
9.      Consignment and joint venture-2000
10.  Convertible debentures and redeemable debentures-2001
11.  Current ratio and acid test ratio-2000
12.  Current ratio and quick ratio-1989
13.  Debit note and credit note-1980
14.  Dividend and interest-2006
15.  Errors of principle and compensatory errors-1997
16.  Fifo and lifo method of inventory valuation-1988
17.  Financial and cost accounting-1995
18.  Fixed capital and working capital-1994
19.  Hire purchase and installment system-2006
20.  Issue of debentures at prememium and issue of debentures at discount-1980
21.  Limited company and partnership-1980
22.  Nominal capital and paid-up capital-1980
23.  Partnership concern and joint stock company-1995
24.  Preference and deferred shares-1991
25.  Private limited and public limited company-2006
26.  Promissory note and bill of exchange-1994
27.  Receipt and payment account and income and expenditure account-2001
28.  Reserve fund and capital reserve-1994
29.  Reserve fund and dividend equalisation fund-1983
30.  Revenue expenditure and deferred revenue expenditure-1984
31.  Revenue fund and sinking fund-1991
32.  Sale and consignment-2001
33.  Single entry and double entry system-2004
34.  Trade bill and accommodation bill-1995
35.  Trade discount and quantity discount-1983
36.  Trade mark and patent rights-1989
37.  Trading account and p&l account-2004
38.  Trial balance and balance sheet-2000
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Important Short Notes questions
in Advanced Book keeping paper of Appendix 3 Exam
Note:
A very commendable effort by Shri Satbir Singh, Bhopal in compiling the Short Notes questions in Advanced Book Keeping paper. 
5 times Asked
1.      Deferred Revenue Expenditure-1982, 1987, 1989, 1996, 2000
4 times Asked
1.      Secret Reserve - 1981, 1987, 1990, 1994
3 times asked
1.      Accommodation Bill- 1986, 1994, 1996
2.      Contingent liability 1981, 1996, 2001
3.      Debt Equity Ratio-1994, 2001, 2006
4.      Self Balancing Ledger -1982, 1987, 1989
5.      Goodwill -1985, 1988 1994
6.      Sinking Fund -1985, 1989, 2001
2 times asked
1.      Cash Book - 1997, 2006
2.      Double Entry System -1997, 2001
3.      Floating Assets -1982, 1985
4.      Goodwill on dissolution -1982, 1990
5.   Inventory Turnover Ratio -1988, 1990
6. Memorandum of Association -1982, 1990
7. Single Entry System -1987, 1989
8. Under-Writing commission -1986, 1988
9. Valuation of Goodwill -2001, 20061

 1 time asked
1.      Account Current-2000
2.      Accounting conventions or principles-1988
3.      Accrual concept-2004
4.      Acid test ratio-1994
5.      Amalgamation-1997
6.      Average Due Date-2001
7.      Bonus shares - 2000
8.      Capital expenditure -1990
9.      Capital reserve and General Reserve-2000
10.  Capital reserve fund -1997
11.  Cash flow statement -2006
12.  Consignment Account - 1986
13.  Convention of conservation-1996
14.  Convertible debentures -1989
15.  Current Ratio -1994
16.  Debenture Redemption Account -1986
17.  Debentures -1981
18.  Development expenses -1985
19.  Endowment Fund - 2000
20.  Holder in due course -1994
21.  Income & Expenditure Account -2000
22.  Issue of shares at premium -1986
23.  Joint venture -1997
24.  Ledger -2004
25.  Limitations of financial statements -2004
26.  Liquidity Ratio -1988
27.  Machine hour rate of depreciation -2004
28.  Money Measurement Concept -2000
29.  Negotiability of Bill of Exchange-2004
30.  Negotiable Instrument -1994
31.  Notice of dishonour -1986
32.  Operating Ratio-1994
33.  Partnership Deed-2004
34.  Preference Shares -1981
35.  Profitability Ratios -2006
36.  Promissory Note -2006
37.  Reserve for Doubtful Debts -1982
38.  Sans Recourse Endorsement -1994
39.  Share Premium account -1989
40.  Stock Turnover Ratio -1994
41.  Stock valuation methods -1989
42.  Subsidiary Records -1985
43.  Sum of the Digits method -1988
44.  Suspense Account -1996
45.  Trading Account -1997
46.  Trial Balance -1981
47.  Valuation of Stock-in-Trade -1985

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